Comparative analysis of access to social benefits and advantages for migrant workers, their family members and other categories of EU migrant citizens (I)

Abstract

The aim of this Analytical Note is to provide information on the access to social and tax benefits and advantages as defined in Art. 7 para. 2 of the Regulation 492/2011 on freedom of movement for workers within the Union, the restrictions applied in Member States in granting those benefits and the personal scope of the right.

Article 7 paragraph (2) of Regulation 492/2011 on the free movement of workers within the Union provides for the right of workers who are nationals of one Member State and who are employed in another Member State to have access to social and fiscal advantages in the same way like the nationals of the host country. The purpose of this provision is to ensure equal treatment and non-discrimination for workers moving within the EU.

Social benefits refer to benefits related to social security, including health care, pensions, unemployment benefits and family benefits. Tax advantages refer to benefits related to the tax system, including tax credits, deductions and exemptions.

However, Member States may apply restrictions on the granting of these benefits to workers moving within the EU. These restrictions must be justified on grounds of public policy, public safety or public health and must be in accordance with EU law.

The personal scope of this right extends to workers who are nationals of one Member State and who are employed in another Member State, as well as to members of their families. Family members are defined as spouse or partner, children and other dependent relatives.

It should be noted that this right does not apply to jobseekers or those who are not employed in another Member State. In addition, access to social and tax benefits may be subject to conditions and requirements applicable to all workers in the host country, which we will present below.